Section 211 | Special rules for scholarships: introduction

(1)Sections 212 to 214 supplement the preceding provisions of this Chapter in the following ways—

(2)Section 215 limits the extent to which section 776(1) of ITTOIA 2005 (exemption for scholarship income) applies to a scholarship whose provision constitutes an employment-related benefit.^F1

(3)In this section and sections 212 to 215 “scholarship” includes a bursary, exhibition or other similar educational endowment.